-
2
-
-
85010798539
-
The adoption of partial deferral in the UK, 1977-1978: Evidence on an accounting choice
-
September
-
Arnold, A. (1994). 'The adoption of partial deferral in the UK, 1977-1978: evidence on an accounting choice'. Journal of Business Finance and Accounting, 21, 6 (September): 875-888.
-
(1994)
Journal of Business Finance and Accounting
, vol.21
, Issue.6
, pp. 875-888
-
-
Arnold, A.1
-
3
-
-
0001676969
-
Determinants of the corporate decision to capitalise interest
-
August
-
Bowen, R., Noreen, E. and Lacey, J. (1981). 'Determinants of the corporate decision to capitalise interest'. Journal of Accounting and Economics, (August): 151-179.
-
(1981)
Journal of Accounting and Economics
, pp. 151-179
-
-
Bowen, R.1
Noreen, E.2
Lacey, J.3
-
4
-
-
0002854809
-
The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis
-
Cahan, S. (1992). 'The effect of antitrust investigations on discretionary accruals: a refined test of the political-cost hypothesis'. The Accounting Review, 67 (1): 77-95.
-
(1992)
The Accounting Review
, vol.67
, Issue.1
, pp. 77-95
-
-
Cahan, S.1
-
5
-
-
33751066905
-
Aggregation of test statistics: An evaluation of the evidence on contracting and size
-
Christie, A. (1990). 'Aggregation of test statistics: an evaluation of the evidence on contracting and size'. Journal of Accounting and Economics, 12: 15-36.
-
(1990)
Journal of Accounting and Economics
, vol.12
, pp. 15-36
-
-
Christie, A.1
-
6
-
-
0347869106
-
Financial ratio covenants in UK bank loan contract and accounting policy choice
-
Autumn
-
Citron, D. (1992). 'Financial ratio covenants in UK bank loan contract and accounting policy choice'. Accounting and Business Research, 22, 88 (Autumn): 322-335.
-
(1992)
Accounting and Business Research
, vol.22
, Issue.88
, pp. 322-335
-
-
Citron, D.1
-
7
-
-
0011598073
-
Evidence on the determinants of inventory accounting policy choice
-
Cushing, B. and LeClere, M. (1992). 'Evidence on the determinants of inventory accounting policy choice'. The Account ing Review, 67 (2): 355-367.
-
(1992)
The Account ing Review
, vol.67
, Issue.2
, pp. 355-367
-
-
Cushing, B.1
LeClere, M.2
-
8
-
-
0001375944
-
The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R and D costs
-
Daley, L. and Vigeland, R. (1983). 'The effects of debt covenants and political costs on the choice of accounting methods: the case of accounting for R and D costs'. Journal of Accounting and Economics, 5: 195-211.
-
(1983)
Journal of Accounting and Economics
, vol.5
, pp. 195-211
-
-
Daley, L.1
Vigeland, R.2
-
9
-
-
84978549138
-
The effect of the firm's business risk on the choice of accounting methods'
-
Summer
-
Dhaliwal, D. (1988). 'The effect of the firm's business risk on the choice of accounting methods'. Journal of Business Finance and Accounting. 15, 2 (Summer): 289-302.
-
(1988)
Journal of Business Finance and Accounting
, vol.15
, Issue.2
, pp. 289-302
-
-
Dhaliwal, D.1
-
10
-
-
0002763343
-
Additional evidence on bonus plans and income management
-
Gaver, J., Gaver, K. and Austin, J. (1995). 'Additional evidence on bonus plans and income management'. Journal of Accounting and Economics, 19: 3-28.
-
(1995)
Journal of Accounting and Economics
, vol.19
, pp. 3-28
-
-
Gaver, J.1
Gaver, K.2
Austin, J.3
-
11
-
-
0000761035
-
Some economic determinants of accounting policy choice
-
Hagerman, R. and Zmijewski, M. (1979). 'Some economic determinants of accounting policy choice'. Journal of Accounting and Economics, 1 (2): 141-161.
-
(1979)
Journal of Accounting and Economics
, vol.1
, Issue.2
, pp. 141-161
-
-
Hagerman, R.1
Zmijewski, M.2
-
12
-
-
46549101724
-
The effect of bonus schemes on accounting decisions
-
Healy, P. (1985). 'The effect of bonus schemes on accounting decisions'. Journal of Accounting and Economics, 7: 85-107
-
(1985)
Journal of Accounting and Economics
, vol.7
, pp. 85-107
-
-
Healy, P.1
-
13
-
-
77449084659
-
The maverick analyst who went to war with the City and won
-
Times, Business, 14 November, pp
-
Hamilton, K. (1993). 'The maverick analyst who went to war with the City and won'. The Sunday Times, Business, 14 November, pp. 6-7.
-
(1993)
The Sunday
, pp. 6-7
-
-
Hamilton, K.1
-
14
-
-
45149136086
-
Accounting method choice: Opportunistic behaviour, efficient contracting, and information perspectives
-
Holthausen, R. (1990) 'Accounting method choice: opportunistic behaviour, efficient contracting, and information perspectives'. Journal of Accounting and Economics, 12 (1-3): 207-218.
-
(1990)
Journal of Accounting and Economics
, vol.12
, Issue.1-3
, pp. 207-218
-
-
Holthausen, R.1
-
15
-
-
58149212527
-
Annual bonus schemes and the manipulation of earnings
-
Holthausen, R., Larcker, D. and Sloan, R. (1995). 'Annual bonus schemes and the manipulation of earnings'. Journal of Accounting and Economics, 19: 29-74.
-
(1995)
Journal of Accounting and Economics
, vol.19
, pp. 29-74
-
-
Holthausen, R.1
Larcker, D.2
Sloan, R.3
-
16
-
-
0002268547
-
Economic consequences of accounting choice: Implications of costly contracting and monitoring
-
Holthausen, R. and Leftwich, R. (1983). 'Economic consequences of accounting choice: implications of costly contracting and monitoring'. Journal of Accounting and Economics 5: 77-117.
-
(1983)
Journal of Accounting and Economics
, vol.5
, pp. 77-117
-
-
Holthausen, R.1
Leftwich, R.2
-
17
-
-
77449143182
-
Accountancy book gets mixed reception as sales soar
-
20 August, p
-
Jack, A. and Cohen, N. (1992). 'Accountancy book gets mixed reception as sales soar'. The Financial Times, 20 August, p. 18.
-
(1992)
The Financial Times
, pp. 18
-
-
Jack, A.1
Cohen, N.2
-
19
-
-
0000036229
-
Choice of inventory accounting methods: Comparative analyses of alternative hypotheses
-
Lee, C. and Hsieh, D. (1985). 'Choice of inventory accounting methods: comparative analyses of alternative hypotheses'. Journal of Accounting Research, 23: 468-485.
-
(1985)
Journal of Accounting Research
, vol.23
, pp. 468-485
-
-
Lee, C.1
Hsieh, D.2
-
20
-
-
0002896513
-
Voluntary corporate disclosure: The case of interim reporting
-
Leftwich, R., Watts, R. and Zimmerman, J. (1981). 'Voluntary corporate disclosure: the case of interim reporting'. Journal of Accounting Research, 19 (supplement): 50-77.
-
(1981)
Journal of Accounting Research
, vol.19
, Issue.SUPPL.EMENT
, pp. 50-77
-
-
Leftwich, R.1
Watts, R.2
Zimmerman, J.3
-
21
-
-
0003150897
-
Mandated accounting changes and debt covenants: The case of oil and gas accounting
-
Lys, T. (1984) 'Mandated accounting changes and debt covenants: the case of oil and gas accounting'. Journal of Accounting and Economics, 6: 39-65.
-
(1984)
Journal of Accounting and Economics
, vol.6
, pp. 39-65
-
-
Lys, T.1
-
22
-
-
27644597501
-
A socio-economic paradigm for analysing managers' accounting choice of behaviour'
-
Mangos, N. and Lewis, N. (1995). 'A socio-economic paradigm for analysing managers' accounting choice of behaviour'. Accounting, Auditing and Accountability, 8 (1): 38-62.
-
(1995)
Accounting, Auditing and Accountability
, vol.8
, Issue.1
, pp. 38-62
-
-
Mangos, N.1
Lewis, N.2
-
23
-
-
84963179270
-
Signalling agency theory and accounting policy choice
-
Winter
-
Morris, R. (1987). 'Signalling agency theory and accounting policy choice'. Accounting and Business Research, 18 69 (Winter): 47-56.
-
(1987)
Accounting and Business Research
, vol.18
, Issue.69
, pp. 47-56
-
-
Morris, R.1
-
24
-
-
0010853951
-
Ownership structure and inventory method choice
-
Niehaus, G. (1989). 'Ownership structure and inventory method choice'. The Accounting Review, 64 (2, April): 269-284.
-
(1989)
The Accounting Review
, vol.64
, Issue.2 and APRIL
, pp. 269-284
-
-
Niehaus, G.1
-
25
-
-
77449145686
-
-
Smith, T. (1992) and (1996). Accounting for growth: stripping the camouflage from company accounts. London: Century Business.
-
Smith, T. (1992) and (1996). Accounting for growth: stripping the camouflage from company accounts. London: Century Business.
-
-
-
-
27
-
-
0000736992
-
Tradeoffs in the choice between logit and OLS for accounting choice studies
-
Stone, M. and Rasp, J. (1991). 'Tradeoffs in the choice between logit and OLS for accounting choice studies'. The Accounting Review, 66 (1): 170-187.
-
(1991)
The Accounting Review
, vol.66
, Issue.1
, pp. 170-187
-
-
Stone, M.1
Rasp, J.2
-
28
-
-
84963433638
-
Financial reportine: Current problems and their implications for systematic reform
-
Tweedie, D. and Whittington, G. (1990). 'Financial reportine: current problems and their implications for systematic reform'. Accounting and Business Research, 21 (81): 87-102.
-
(1990)
Accounting and Business Research
, vol.21
, Issue.81
, pp. 87-102
-
-
Tweedie, D.1
Whittington, G.2
-
29
-
-
0000674202
-
Towards a positive theory of the determination of accounting standards
-
Watts, R. and Zimmerman, J. (1978). 'Towards a positive theory of the determination of accounting standards'. The Accounting Review, 53: 112-134.
-
(1978)
The Accounting Review
, vol.53
, pp. 112-134
-
-
Watts, R.1
Zimmerman, J.2
-
31
-
-
0000047027
-
Positive accounting theory: A ten year perspective
-
Watts, R. and Zimmerman, J. (1990). 'Positive accounting theory: a ten year perspective'. The Accounting Review, 65: 131-156.
-
(1990)
The Accounting Review
, vol.65
, pp. 131-156
-
-
Watts, R.1
Zimmerman, J.2
-
32
-
-
0011685952
-
Economic incentives for the voluntary disclosure of current cost financial statements
-
Wong, J. (1988). 'Economic incentives for the voluntary disclosure of current cost financial statements'. Journal of Accounting and Economics, 10: 151-167.
-
(1988)
Journal of Accounting and Economics
, vol.10
, pp. 151-167
-
-
Wong, J.1
-
33
-
-
0001524136
-
An income strategy approach to the positive theory of accounting standard setting choice
-
Zmijewski, M. and Hagerman, R. (1981). 'An income strategy approach to the positive theory of accounting standard setting choice'. Journal of Accounting and Economics, 3: 129-149.
-
(1981)
Journal of Accounting and Economics
, vol.3
, pp. 129-149
-
-
Zmijewski, M.1
Hagerman, R.2
-
34
-
-
38249042114
-
Accounting for interest by real estate developers
-
Zimmer, I. (1986). 'Accounting for interest by real estate developers'. Journal of Accounting and Economics, 8: 37-51.
-
(1986)
Journal of Accounting and Economics
, vol.8
, pp. 37-51
-
-
Zimmer, I.1
|